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HOW TO READ A BALANCE SHEETA balance sheet is not like a Profit and Loss ac- count, which is a record of the activity transacted in a year and the profits (or losses) produced as a result. A balance sheet can be (21) of as a photograph, a moment (22) time, (usually the last day of the company’s financial year), which shows exactly what the business owns. These may be buildings, cash, stocks or debts, i.e. amounts of money (23) to the business by customers.A balance sheet may change from one Year to the next if, for example, a company sells one of its factories, if it (24) more money from its shareholders, if it repays some debt to the bank, or if it builds up its inventory of (25) goods.But whatever happens to the composition of the assets of the business, any overall change in as- set (26) is reflected in me balance sheet. There is one further (27) to be made. Although the principle of a balance sheet is to have assets on one side and liabilities on the other, the fact is that-especially for public companies-shareholders want to be able to see What their (28) in the company is worth.So a tradition bas (29) up which has meant that ’Creditors’ is actually moved to the assets side as a negative amount. Structuring the balance sheet like this is simply a matter of (30) There is no commercial reason for presenting it in this way. 24()

A. earns
B. asks
C. requires
D. raises

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TEXT D One of the most authoritative voices speaking to us today is, of course, the voice of the advertisers. Its shrilling clamour(喧闹声)dominates our lives. It shouts at us from the television screens and the radio loudspeakers; waves to us from every page of the newspaper; plucks at our sleeves on the escalator; signals to us from the mad-side Billboards all day and flashes messages to us in coloured lights at night. Advertising has been among England’s biggest growth industries since the war, in terms of the ratio of money earnings to demonstrate achievement. Why all this fantastic expenditure Perhaps the answer is that advertising saves the manufacturers from having to think about the customer. At the stage of designing and developing a product, there is quite enough to think about without worrying over whether anybody will want to buy it. The designer is busy enough without adding customer appeal to all his other problems of man-hours and machine tolerances and stress factors. So they just go ahead and make the thing and leave it to the advertiser to find eleven ways of making it appeal to purchasers after they finish it, by pretending that it gives status, or attracts love, or signifies manliness. If the advertising agency can do this authoritatively enough, the. manufacturer is in clover (养尊处优). Other manufacturers find advertising saves them from changing their product. And manufacturers hate change. The ideal product is or another, some alteration seems called for how much better to change the image, the packet or the pitch made by the product, rather than go to all the inconvenience of changing the product itself. The forms of advertising mentioned in paragraph 1 would have least impact ______.

A. in the rush hours
B. during working hours
C. before working hours
D. after working hours

What was Tom’s feeling of the party

A. He’d like to.
B. He doesn’t want to play basketball.
C. He has no time.

Could the man repair the TV today

A. Before six in the morning
B. After nine at night
C. Both A and B

TEXT E A review of the treatment of female characters in Chinese fiction reveals that Chinese social attitudes have undergone dramatic changes. Prior to twentieth century, women in novels were stereotyped lacking any features that made them unique individuals and were also subject to numerous restrictions imposed by the male-dominated culture. While authors of these novels often sympathetically portrayed heroines who experienced social depression. They never questioned the position of women in Chinese culture. Not until the early twentieth century did Chinese fiction focus on women’s emancipation, and then the subject became the backdrop of most novels that addressed the issue. After the Communist party established the People’s Republic in the late 1940’s, attitudes changed again: the gaining of women’s rights was treated as one of many ongoing social revolutions, although from the beginning Communist Party policy subordinated the women’s struggle to the class Struggle. In spite of the fact that the authors who dealt with women’s issues prior to 1949 agreed in principle that reforms had to be instituted, the outlook they depicted for reform was bleak. In their novels a pattern recurs: after an initial break with social conversations, women falter in their goals or tragically end their lives, defeated by the overwhelming pressures of those conventions. If some writers viewed the emancipation of women as an achievable end, most tended to regard it as related to other seemingly unattainable social changes. Individualism alone would not lead to emancipation. Taking his cue from Ibsen’s play A Doll’s House, in which the heroine, Nora, leaves home because she resents her husband’s treating her like a child. The writer Lu Xun warned that Nora would need money to support herself; she must have economic rights in order to survive. In contrast to this view of women in fiction in the early part of the century, fiction after the late 1940’s is not so pessimistic. The deeper problems of socially prescribed roles for wife and daughter, for example, are not explored, but greater freedom for women is presented as the product of collective action. Novels of this period focus primarily on the specific issues: voluntary marriage and equal participation in work. After Mao Zedong’s announcement of guidelines for a literature of social realism, this emphasis on women’s rights became more pronounced. Most women in fiction after 1949 conform to the goals set for them by Communist party policy but still experience conflicts within family and group relationships as a result of the double burden placed on them by their domestic and job roles. Fiction of this period also depicts the problems of compensating women adequately for their work and of giving them access to jobs previously performed by men. Although these novels forcefully suggest that such reforms face much resistance, all clearly conclude that eventually this resistance can be overcome. And, in fact, the past two decades have seen the beginning of some of these reforms in the lives of women in the People’s Republic of China. According to the passage, the struggle of Chinese women for liberation is portrayed in post-1949 Chinese literature as ______.

A. a struggle with roots in pre-twentieth century events
B. a product of pre-1949 social reforms
C. subordinate to the maintenance of the traditional social patterns
D. part of a much larger struggle for liberation

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